PROPERTY TAXES

2013 taxes, levy limits, Minn. Law 2013 c 143 art 4 s 48, 2013 c 144 s 18

Abatement, flood disaster areas, 2012, Minn. Law 2012 1Sp c 1 art 1 s 25 to 2012 1Sp c 1 art 1 s 27

Agricultural homestead credit, supplemental credit, Minn. Law 2014 c 308 art 1 s 14

Agricultural homestead market value credit, Minn. Law 2014 c 308 art 1 s 2

Agricultural property

Agricultural homesteads, flood disaster areas, 2012, Minn. Law 2012 1Sp c 1 art 1 s 26

Definitions, Minn. Law 2013 c 143 art 17 s 9

Aitkin County, school fund allocation, Minn. Law 2014 c 150 art 6 s 4 to 2014 c 150 art 6 s 7

Anoka County, Minn. Law 2014 c 308 art 2 s 14, 15

Anoka County, libraries, funding, market value definitions, Minn. Law 2013 c 143 art 14 s 59

Appeal and equalization boards

Meetings, Minn. Law 2014 c 308 art 10 s 9

Proof of compliance, Minn. Law 2014 c 308 art 10 s 10

State board, unsession changes, Minn. Law 2014 c 308 art 9 s 13 to 2014 c 308 art 9 s 15

Unsession changes, Minn. Law 2014 c 308 art 9 s 32, 33

Beer, production facilities, Minn. Law 2014 c 308 art 2 s 9

Biofuels, production facilities, Minn. Law 2014 c 308 art 2 s 9

Carlton County, Sawyer, cemetery levy, Minn. Law 2013 c 143 art 4 s 34

Carlton County, soil and water conservation district levy, Minn. Law 2014 c 308 art 8 s 5

Cities

County historical societies, levies for, market value, definition, Minn. Law 2013 c 143 art 14 s 16

Economic development authorities, market value definitions, Minn. Law 2013 c 143 art 14 s 80

First class cities, hospitals, property taxes for, market value definitions, Minn. Law 2013 c 143 art 14 s 69

Iron Range cities, permanent improvement and replacement funds, market value definitions, Minn. Law 2013 c 143 art 14 s 85, 86

Levy limits based on mill rates, market value definitions, Minn. Law 2013 c 143 art 14 s 32

Publicity expenditures, market value definitions, Minn. Law 2013 c 143 art 14 s 82

Watershed management plans, Minn. Law 2013 c 143 art 4 s 2, 3

Class 2 property, definitions, Minn. Law 2013 c 143 art 17 s 9

Class 3a property, delinquent property taxes, special assessment waivers, Minn. Law 2013 c 143 art 4 s 22, 23

Class 4c property, classification rate, Minn. Law 2014 c 308 art 10 s 4

Class 4d property

First tier, Minn. Law 2013 c 143 art 4 s 18

Tier structure, report about, Minn. Law 2013 c 143 art 4 s 45

Class rates, term change, Minn. Law 2014 c 308 art 10 s 12

Commercial seasonal residential recreational property, due date, extension, Minn. Law 2013 c 143 art 4 s 44

Cook County, school fund allocation, Minn. Law 2014 c 150 art 6 s 4 to 2014 c 150 art 6 s 7

Cook-Orr ambulance service district, Minn. Law 2013 c 143 art 4 s 33

Counties

Community corrections facilities, market value definitions, Minn. Law 2013 c 143 art 14 s 63

Economic development, market value definitions, Minn. Law 2013 c 143 art 14 s 81

Emergency medical services districts, levies for, market value, definition, Minn. Law 2013 c 143 art 14 s 17

Levy limits based on mill rates, market value definitions, Minn. Law 2013 c 143 art 14 s 32

Watershed management plans, Minn. Law 2013 c 143 art 4 s 2, 3

Credit applications, flood disaster areas, 2012, Minn. Law 2012 1Sp c 1 art 1 s 27

Credits

Disparity reduction credit, Minn. Law 2013 c 143 art 2 s 1, 2013 c 143 art 14 s 31

Homestead credit, refund, Minn. Law 2013 c 143 art 1 s 2, 5

Dairy products, production facilities, Minn. Law 2014 c 308 art 2 s 9

Data

County technical assistance grants, Minn. Law 2013 c 142 art 1 s 14

Homesteads, Minn. Law 2013 c 82 s 20 to 2013 c 82 s 24

Property tax classifications, applications for, Minn. Law 2013 c 82 s 6

Delinquent property taxes

Confessions of judgment, Minn. Law 2014 c 308 art 2 s 13

Unsession changes, Minn. Law 2014 c 308 art 9 s 39 to 2014 c 308 art 9 s 44

Delinquent taxes

Redemption periods, notices about, Minn. Law 2013 c 143 art 17 s 13

Targeted community revitalization program, market value definitions, Minn. Law 2013 c 143 art 14 s 83

Disparity reduction aid, Minn. Law 2013 c 143 art 14 s 30

Disparity reduction credit, Minn. Law 2013 c 143 art 2 s 1, 2013 c 143 art 14 s 31, 2014 c 308 art 1 s 3

Distilled beverages, production facilities, Minn. Law 2014 c 308 art 2 s 9

Due dates

Armed forces members, active service exemption, Minn. Law 2013 c 143 art 4 s 19 to 2013 c 143 art 4 s 21

Extension, flood disaster areas, 2012, Minn. Law 2012 1Sp c 1 art 1 s 25

Duluth Seaway Port Authority, market value definitions, Minn. Law 2013 c 143 art 14 s 77 to 2013 c 143 art 14 s 79

Duluth Transit Authority, market value definitions, Minn. Law 2013 c 143 art 14 s 73

Economic development authorities, market value definitions, Minn. Law 2013 c 143 art 14 s 80

Electric generation facilities, Minn. Law 2014 c 308 art 2 s 4 to 2014 c 308 art 2 s 7

Emergency medical services districts, Minn. Law 2014 c 308 art 2 s 1

Emergency medical services districts, market value, definition, Minn. Law 2013 c 143 art 14 s 17

Excess levies, market value definitions, Minn. Law 2013 c 143 art 14 s 34

Exemptions

Electric generation facility, Minn. Law 2013 c 143 art 4 s 14

Indian tribes, certain property held by, Minn. Law 2013 c 143 art 4 s 13

Local government property, Minn. Law 2013 c 143 art 17 s 10

Mining, property used in business of, Minn. Law 2013 c 143 art 17 s 6

Property held for public purpose, Minn. Law 2013 c 143 art 4 s 12

Federal land leased to private entities, Minn. Law 2013 c 143 art 17 s 5

First class cities, museums, galleries, and art schools, market value, Minn. Law 2013 c 143 art 14 s 71

Fourth class cities, revisor's corrections, Minn. Law 2013 c 125 art 1 s 71

Hennepin County

Building and maintenance fund, market value definitions, Minn. Law 2013 c 143 art 14 s 55

Library levy, market value definitions, Minn. Law 2013 c 143 art 14 s 56

Tax abatements, reimbursement for, Minn. Law 2013 c 143 art 4 s 40

Three Rivers Park District, market value definitions, Minn. Law 2013 c 143 art 14 s 57

Homestead credit, refund, Minn. Law 2013 c 143 art 1 s 2, 5

Homestead market value exclusion, Minn. Law 2013 c 143 art 9 s 7, 2013 c 143 art 14 s 28

Homesteads

Delinquent property taxes, Minn. Law 2014 c 308 art 2 s 12, 13

Disabled veterans, Minn. Law 2014 c 308 art 2 s 10

Homesteads, data, Minn. Law 2013 c 82 s 20 to 2013 c 82 s 24

Housing and redevelopment authorities, market value definitions, Minn. Law 2013 c 143 art 14 s 75

Iron Range cities, school fund allocation, Minn. Law 2014 c 150 art 6 s 4 to 2014 c 150 art 6 s 7

Iron Range fiscal disparities program, see Revenues, distribution under TACONITE AND IRON SULFIDES TAXES

2013 distribution, Minn. Law 2013 c 143 art 11 s 10

Allocation rate, Minn. Law 2013 c 143 art 11 s 6

Study, Minn. Law 2013 c 143 art 11 s 9

Iron Range, tax relief area revenue distribution, adjusted market value, Minn. Law 2013 c 143 art 14 s 36 to 2013 c 143 art 14 s 40

Jackson, Minn. Law 2014 c 308 art 2 s 18

Job opportunity building zones, penalties, interest on, Minn. Law 2013 c 143 art 18 s 25

Lake County, school fund allocation, Minn. Law 2014 c 150 art 6 s 4 to 2014 c 150 art 6 s 7

Lake Minnetonka Conservation District, market value, definition, Minn. Law 2013 c 143 art 14 s 9

Levies, generally

2013 levies, levy limits, Minn. Law 2013 c 143 art 4 s 48

Certification requirements, Minn. Law 2013 c 143 art 4 s 47

Sales and use taxes paid, reports, Minn. Law 2013 c 143 art 4 s 47

Levies, unsession changes, Minn. Law 2014 c 308 art 9 s 34 to 2014 c 308 art 9 s 38

Levy limits

Adjusted levy limit base, calculation, market value definitions, Minn. Law 2013 c 143 art 14 s 35

Levy limits based on mill rates, market value definitions, Minn. Law 2013 c 143 art 14 s 32

Market value definitions, Minn. Law 2013 c 143 art 14 s 34

Market value, definition, Minn. Law 2013 c 143 art 14 s 22 to 2013 c 143 art 14 s 26

Marshall County, flood relief, extension, Minn. Law 2013 c 143 art 4 s 38

Metropolitan Airports Commission, market value definitions, Minn. Law 2013 c 143 art 14 s 90 to 2013 c 143 art 14 s 92

Metropolitan Mosquito Control Commission, market value definitions, Minn. Law 2013 c 143 art 14 s 93

Metropolitan surface water management programs, market value, definition, Minn. Law 2013 c 143 art 14 s 8

Minneapolis, basketball arena, exemption, Minn. Law 2013 c 143 art 4 s 42

Natural disasters or emergencies, property tax relief, flood disaster areas, 2012, Minn. Law 2012 1Sp c 1 art 1 s 27

Net tax capacity, Minn. Law 2013 c 143 art 14 s 29

Net tax capacity, computation, Minn. Law 2014 c 308 art 10 s 5

Northwest Minnesota Multicounty Housing and Redevelopment Authority, Minn. Law 2013 c 143 art 4 s 35

Penalties (monetary)

Flood disaster areas, 2012, waiver of penalties, Minn. Law 2012 1Sp c 1 art 1 s 25

Interest on, Minn. Law 2013 c 143 art 18 s 5

Person, definition, Minn. Law 2013 c 143 art 17 s 7

Personal property taxes

Leased personal property, repeal, Minn. Law 2013 c 143 art 17 s 18

Market value, definition, Minn. Law 2013 c 143 art 14 s 22

Personal property taxes, pollution control property, Minn. Law 2014 c 308 art 2 s 2

Port authorities, market value definitions, Minn. Law 2013 c 143 art 14 s 77 to 2013 c 143 art 14 s 79

Production property transition aid, Minn. Law 2014 c 308 art 1 s 10

Property tax statements, mailing information, recording, Minn. Law 2013 c 10 s 1

Property Tax Working Group, repeal, Minn. Law 2014 c 286 art 1 s 5, 2014 c 308 art 9 s 94

Proposed property tax notices, Minn. Law 2014 c 308 art 2 s 11

Railroad companies, administrative appeals, Minn. Law 2013 c 143 art 17 s 11

Real property, definition, production property transition aid, Minn. Law 2014 c 308 art 1 s 10, 2014 c 308 art 2 s 9

Records, Safe at Home program participants, Minn. Law 2014 c 173

Refunds

Computation of income for, Minn. Law 2013 c 143 art 1 s 1

Federal update, Minn. Law 2013 c 3 s 5

Homestead credit refund, Minn. Law 2013 c 143 art 1 s 2, 5

Income calculation for, Minn. Law 2013 c 143 art 1 s 1

Renters credit, Minn. Law 2013 c 143 art 1 s 3, 4

Reports about, Minn. Law 2013 c 143 art 1 s 5

Retirement base amount, Minn. Law 2013 c 143 art 1 s 1

Refunds, 2014 refund increases, Minn. Law 2014 c 308 art 1 s 16

Regional railroad authorities, market value definitions, Minn. Law 2013 c 143 art 14 s 62

Reports about, tax incidence report, federal tax elements, Minn. Law 2013 c 3 s 2

Revisor's corrections, Minn. Law 2014 c 275 art 1 s 4, 88 to 92

Rural preserve property tax program, sales or transfers of property, Minn. Law 2013 c 143 art 17 s 8

Saint Cloud Metropolitan Transit Commission, market value definitions, Minn. Law 2013 c 143 art 14 s 72

Saint Louis County, school fund allocation, Minn. Law 2014 c 150 art 6 s 4

Saint Paul, baseball park, exemption, Minn. Law 2013 c 143 art 4 s 41

Sanitary districts, Minn. Law 2013 c 114 art 5 s 26

School districts

Adjusted net tax capacity, reduction, Minn. Law 2013 c 143 art 14 s 15

Levies and equalizing factors, adjustments, Minn. Law 2013 c 116 art 1 s 57

Net tax capacity adjustment, recodification, Minn. Law 2013 c 143 art 14 s 110

Split residential property parcels, Minn. Law 2013 c 143 art 17 s 1

Taconite and iron sulfides taxes, levy reductions, Minn. Law 2013 c 143 art 11 s 1

Second class cities, revisor's corrections, Minn. Law 2013 c 125 art 1 s 71

Solar energy production taxes, Minn. Law 2014 c 308 art 2 s 3, 8

Tax relief area revenue distribution

Apportionment of levy, Minn. Law 2014 c 308 art 5 s 1, 2

School fund allocation, Minn. Law 2014 c 150 art 6 s 4 to 2014 c 150 art 6 s 7

Third class cities, revisor's corrections, Minn. Law 2013 c 125 art 1 s 71

Towns

Certificates of indebtedness, market value definitions, Minn. Law 2013 c 143 art 14 s 45

County historical societies, levies for, market value, definition, Minn. Law 2013 c 143 art 14 s 16

Emergency medical services districts, levies for, market value, definition, Minn. Law 2013 c 143 art 14 s 17

Emergency medical services districts market value, definition, Minn. Law 2013 c 143 art 14 s 17

Local firefighter relief associations, market value definitions, Minn. Law 2013 c 143 art 14 s 46

Recording errors by county auditor, corrections, market value definitions, Minn. Law 2013 c 143 art 14 s 33

Watershed management plans, Minn. Law 2013 c 143 art 4 s 2, 3

Unsession changes, Minn. Law 2014 c 308 art 9 s 20 to 2014 c 308 art 9 s 28, 30, 31, 59, 94

Utilities, administrative appeals, Minn. Law 2013 c 143 art 17 s 11

Valuation of property

Clerical errors in valuation, corrections, Minn. Law 2014 c 308 art 10 s 1 to 2014 c 308 art 10 s 3, 6 to 8

Conservation easements, property subject to, Minn. Law 2014 c 150 art 4 s 5

Watershed districts, market value, definition, Minn. Law 2013 c 143 art 14 s 7, 10, 11, 13

Wine, production facilities, Minn. Law 2014 c 308 art 2 s 9